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INDONESIA
Jurnal Perilaku dan Strategi Bisnis
Published by Universitas Mercu Buana Yogyakarta
ISSN : 23375817     EISSN : 26147289     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Perilaku dan Strategi Bisnis (JPSB) is a journal created to bridge researchers, management observers from various circles, lecturers, business people, and researchers. This journal is expected to be a driving force for increasing science, especially in the field of management.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 11 No. 1 (2023): Februari" : 7 Documents clear
THE INFLUENCE OF PERCEIVED USEFULNESS, PERCEIVED EASE OF USE ON INTENTION IN USING SHOPEEPAY MEDIATED BY TRUST Pamungkas, Linda; Welsa, Henny; Hutami, Lusia Tria Hatmanti
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3233

Abstract

In this era of industry 4.0, the big impetus for the movement towards digital seems to appear in many aspects of life. This can be seen from the growth in online transactions, which has also driven the digitalization of the payment system. This research aims to determine the influence of perceived usefulness, perceived ease of use on usage intention of ShopeePay mediated by trust. This type of research is quantitative and processing using SPSS. The sample of this study refers to the population above which in its determination requires the following criteria: UST students, ShopeePay users; ShopeePay users as above use this e-wallet to pay for purchases at Shopee; and in the last few months have used ShopeePay to shop at Shopee at least 1 transaction. The analysis uses regression analysis, before the hypothesis test (t test) is carried out, the researcher performs a validation test, a reliability test, and a classical assumption test. The processing results prove that the five hypotheses have a significant effect. Based on the results of the Sobel test, trust is proven to mediate perceived usefulness on usage intentions and perceived ease of use on usage intentions. Electronic payment systems such as digital cash, debit or credit cards, and electronic wallets (e-wallets) have benefited consumers in conducting non-cash transactions. Advice for further research is expected to expand the results of this study by involving other variables in the form of moderating or other intervening variables.
DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY (CSR) COST Widyasti, safira Anggra; Saputro, Julianto Agung
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3349

Abstract

This research aim conducted to provide empirical evidence regarding the determinants that affect the cost of CSR. The variables X used are profitability (ROA), firm size, tax avoidance (ETR), and using CSR costs as the variable Y. This research takes data using a purposive sampling method on banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The analytical method used is multiple regression analysis and using Eviews 12 software, with a significance level of 0.05 (α=5%) and 0,1 (α=10%). the results of the study show that firm size and tax avoidance had a positive effect and significant effect on CSR costs. However, ROA had no effect and significant effect on CSR costs. This research also shows that the independent variable had able to predict the dependent variable reliably.
AUDIT QUALITY, COMPANY SIZE, LEVERAGE AND TAX AGGRESSIVENESS: A STUDY ON MANUFACTURING COMPANIES IN 2015-2019 Suyanto, Suyanto; Alfiani, Hani; Abinowo, Agaphe Christian
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3350

Abstract

The purpose of this study is to demonstrate audit quality, firm size, and leverage of aggressive taxation. This type of research is quantitative secondary data research using the company's annual report on the Indonesia Stock Exchange in 2015-2019. Data collection method using purposive sampling technique resulted in 182 sample data from 49 companies. The data analysis of this research was conducted using descriptive statistical test, classical assumption test, and and multiple linear regression tests. Result show that qualified auditors are able to identify and analyze any possible fraud by the company. In larger companies they have more resources to consider the best policy. In addition, businesses with higher levels of debt tend to have plans to cut back on their significant tax liabilities. The conclusion of this study show that audit quality has no effect on tax aggressiveness, firm size has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
THE EFFECT OF ELECTRONIC WALLETS (E-WALLET) AND DEBIT CARDS USAGE ON COLLEGE STUDENTS' CONSUMPTION IN SUKABUMI DURING COVID 19 PANDEMIC Insani, Rahma Arifa; Yuneline, Mirza Hedismarlina
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3351

Abstract

This study aims to determine the effect of electronic wallets and debit cards usage on College student’s consumption Sukabumi during COVID-19 pandemic. The population in this study were active college students in Sukabumi. The data collection technique in this study was through a questionnaire distributed to students who studying in Sukabumi. The method used was descriptive and verification method. The data analysis was through a quantitative approach using the classical assumption test hypothesis testing design, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, T test and F test. The results of this study indicate that the use of electronic wallets (e-wallet) and debit cards have a significant effect on college student consumption in Sukabumi during the COVID-19 pandemic. The use of e-wallet has significant increase due to ease of use and the use of debit cards also have significant increase due to perceived of health. The future research on other indicators on adoption models of e-wallet and debit cards will be needed to enrich the current research.
THE RELATIONSHIP BETWEEN ORGANIZATIONAL SUPPORT, JOB SATISFACTION, ORGANIZATIONAL COMMITMENT TO ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON EMPLOYEES OF TAMAN TEBING BREKSI TOURISM DESTINATION Adistyana, Mutiara Dwiarti; Khoirunnisa, Rikha Muftia
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3352

Abstract

This research aims to determine simultaneous and the partial effect of perceived organizational support, job satisfaction, and organizational commitment to organizational citizenship behavior on employees of Taman Tebing Breksi (TTB) Destination Tourism, This is a quantitative research. This research uses primary data, collected by questioner, This research population are 112 employees and the research sample are 88 employees. The validity in this research use Confirmatory Factor Analysis (CFA). The reliability test in this research use Cronbach Alpha. The utilized analysis method is multiple regression analysis,  This research results that perceived organizational support, job satisfaction, and organizational commitment simultaneously influence organizational citizenship behavior on employees of TTB Tourism Destination, perceived organizational support has positive partially influence organizational citizenship behavior on employees of TTB Tourism Destination, job satisfaction has positive partially influence organizational citizenship behavior on employees of TTB Tourism Destination, and organizational commitment has positive partially influence organizational citizenship behavior on employees of TTB Tourism DestinationThe obtained research suggestions are the management must hold on to and must boost perceived organizational support, job satisfaction, and organizational commitment that has been proven to have a positive impact to OCB on employees of TTB Destination.
MANAGEMENT SYSTEM IN CIVIL SERVANT CAREERS Maulana Muzaky; Syahran; Mukhaer Pakkanna
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.4234

Abstract

The formation of Civil Servant Career Path cannot be separated from intervention of political officials who take part in government bodies, the principle of neutrality of Civil Servants is at stake. Analysis of the Influence of the Merit System, Talent Scouting, and Talent Pool on Career Path of Civil Servants is the main objective of this research. To achieve the research objectives, the research object and population are all Civil Servants of the Government of Magelang Regency, Central Java, Indonesia, totaling 6627 civil servants. Sample determination is based on the provisions of Slovin Formula margin of error of 0.05 = 378 civil servants, using Random Sampling method. The data analysis technique uses Structural Equation Modeling (SEM). The research results show that Merit System has positive and significant effect on Career Path. Talent Scouting has positive and significant effect on career path. And Talent Pool has positive and significant effect on Career Path.
A Review of Studies on Green Banking, Research Gaps and Future Directions Nanda, Nabila; Suteja, Jaja; Gunardi, Ardi; Rusliati, Ellen; Sarman, Rohmat
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.4603

Abstract

This study was conducted based on the phenomenon of climate change which became the focus of the banking world to adopt green banking practices. The objective of this study was to examine the influencing factors for the green banking disclosure from 20 private banks listed on the Indonesia Stock Exchange. The independent variables in this study were the size of the board of commissioners, institutional ownership, firm value and profitability. The relationship between the influencing factors and green banking disclosure was assessed by statistical descriptive analysis methods and multiple linear analysis. The results of this study are expected to contribute to academia, banking and government.

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